论文部分内容阅读
证券交易印花税作为税收杠杆对我国股票市场的繁荣和稳定发挥了积极的作用。但是,我国股票市场在培育和发展进程中,不仅出现了市场经济发达国家所具有的问题(作为宏观经济运行的“晴雨表”),还出现了股市波动与宏观经济严重脱节、股价基本上不能真实反映上市公司的业绩、股市的流动性受资金的流动性和投资者的短期理性心态决定等问题。为了更好地发展和稳定我国股票市场,本文从证券交易印花税制度创新的角度对这一问题进行了探讨,并提出了制度创新的具体内容,分析了制度创新对投资者行为和股票市场的影响
As a tax lever, securities stamp duty has played an active role in the prosperity and stability of China’s stock market. However, in the process of nurturing and developing China’s stock market, not only the problems posed by the market economy developed countries (as a “barometer of the macroeconomic operation”) but also the serious disconnect between the stock market volatility and the macroeconomy, and the stock price basically can not Real reflect the performance of listed companies, the liquidity of the stock market by the liquidity of the liquid and investor’s short-term rational state of mind and other issues. In order to develop and stabilize the stock market in our country better, this paper discusses the issue from the point of view of the innovation of stamp duty system of securities transaction, and puts forward the concrete content of system innovation, and analyzes the influence of system innovation on investor behavior and stock market